How much do the world's best footballers get taxed on their salaries? And does it affect where they play?

Obscene? Yes. Out of touch with society? Definitely. But it's not just footballers and agents who benefit from the exorbitant wages offered to the world's top players these days, with the taxman also taking his due.

Footballers are known to move on to pastures new in search of trophies and glory - or maybe just to avoid getting a boot kicked at their head by an apoplectic manager - but do they take into account how much tax they'll pay on their salaries when figuring out their next move?

Football agent Tom Brookes, managing director of International Football Management, said that tax does indeed play a big role in where some footballers choose to ply their trade, particularly those approaching the end of their careers.

Delay: Uncertainty over tax rules in France caused a delay in the transfer of Swedish striker Zlatan Ibrahimovic to Paris St Germain.

He said: 'We saw Zlatan Ibrahamovic's proposed move to Paris St Germain almost collapse a few years ago because of how much tax he may have to pay, so it is certainly a big issue they consider.

'Sometimes if you want to get decent tax rates you may have to play in places less attractive to a footballer, such as Russia or China.

'They want to provide security for their families and their pensions to last the rest of their lives. Some of them are willing to make pretty big sacrifices in terms of who they play for to achieve this.'

But Pete Hackleton, football tax specialist at Saffery Champness, says younger players from South America, Asia or Africa are also lured by the high wages of certain leagues, using it to hone their game before a move into the big European leagues.

He said: 'Developing leagues seeking to attract top talent have often sought to
attract players with low income tax rates; the 13 per cent flat rate in Russia
(and 17 per cent rate in the Ukraine) is attractive to players coming across to
Europe for the first time.

'However the lure of playing in the most
highly regarded European Leagues, and the ability of clubs in those
leagues to pay higher wages (compensating players for the additional
income tax costs) often results in the players moving to Western
European clubs later in their careers.'

Mr Hackleton said that the uncertainty over tax is leading more clubs to offer net income contracts to players, with the club assuming the tax burden on their behalf.

This is Money has looked at the top leagues in Europe to see what the world's best will be paying in tax on their wages, with Mr Hackleton providing the figures. Other than for England, wage calculations do not take into account tax-free allowances, marginal rates and - with the exception of Monaco - National Insurance/social security contributions, as the outcomes would be broadly similar.

England

Top league: Premier League

Example salary: £200,000-a-week

Top rate tax: 45%

Salary after tax: £106,206-a-week

The return of the top rate tax to 45 per cent, following a brief two-year increase to 50 per cent between 2010 and 2012, will no doubt have been welcomed Premier League footballers, presumably all of whom will be on wages well in excess of the top rate tax threshold of £150,000-a-year.

A handful of the league's top players - including Wayne Rooney - can be expected to command a salary in excess of £200,000-a-week.

After tax this would be £106,206-a-week, meaning the player would trouser a cool £5.5million each year - and that's before the other millions such players rake in through sponsorship.

Spain

Top league: Liga BBVA

Salary: £200,000-a-week

Top rate tax: 52%

Salary after tax: £96,000-a-week

Real Madrid's Cristiano Ronaldo hit the headlines over the summer after he was handed a world record five-year contract, just days after they secured the £86million world record signing of Gareth Bale.

Reports suggest Ronaldo is on £280,000-a-week - AFTER tax, meaning his gross salary is upwards of £600,000-a-week.

Barcelona and Madrid are the big payers in the league, and the allure of playing for such footballing giants would no doubt make up for the nation's slightly higher top rate of tax, which would more than halve a £200,000-a-week salary.

Monaco

Top league: Ligue 1

Salary: £200,000-a-week

Top rate tax: Zero + 13% employee social security

Salary after tax: £174,000-a-week

Monaco is a bit of an anomaly in footballing terms as it is a principality and as such levies its own taxes - yet its main team, Monaco AS, plays in the French football league, last season getting promoted to Ligue 1.

With no income tax to speak of and a stunning French Riviera setting, it could be an irresistible location for any top player.

Bankrolled by Russian billionaire Dmitry Rybolovlev, the club splashed the cash over the summer, with £51million strike ace Falcao making the move from Athletico Madrid even though Monaco are not involved in European competition this season.

Falcao

France

Top league: Ligue 1

Salary: £200,000-a-week

Top rate tax: 45%

Salary after tax: £110,000-a-week

Tax in France has been the subject of huge controversy over the past 12 months, with president Francois Hollande last year attempting to introduce a 75 per cent tax rate for the country's mega rich.

It prompted French acting legend Gerard Depardieu to flee for the tax-friendly climes of Russia, but the proposal was thrown out by parliament last December, though Hollande is still keen to bring in some form of elevated tax for the rich in future.

The rejection of the 75 per cent rate will doubtless have been a relief for the country's footballers, and possibly helped Qatari-owned Paris St Germain to convince Napoli striker Edinson Cavani to join in a £56million summer deal.

Russia

Top league: Premier League

Salary: £200,000-a-week

Top rate tax: 13%

Salary after tax: £174,000-a-week

The Russian and Ukrainian football leagues have been somewhat of a growing force in recent years, attracting up-and-coming as well as established superstars, with some using it as a stepping stone before their move to one of the big European leagues.

With big buys fuelled by the rise of super-rich owners coupled with a generous flat-rate tax of 13 per cent, players such as Brazilian Hulk (pictured) and Samuel Eto'o, now playing for Chelsea, have plied their trade their in recent years.

As such those tempted to shun the more prestigious leagues in England, Spain, Germany, Italy and France could rake in a very generous post-tax income of £9million from a £200,000-a-week contract.

Germany

Top league: Bundesliga

Salary: £200,000-a-week

Top rate tax: 47.475%

Salary after tax: £105,050-a-week

German football has undergone a resurgence over a past decade that was one of relative dominance in European competition for Spanish and English sides.

Bayern Munich reached the pinnacle of football once more in May with a Champions League victory over German rivals Borussia Dortmund, putting together a team that is a mixture of outstanding home-grown talent and cunning purchases of foreign big names such as Franck Ribery (pictured) and Arjen Robben.

For their troubles players are taxed at a rate broadly in line with the rest of the big European leagues, though they don't tend to pay the megabucks offered by the biggest clubs in Spain, England and, more recently, France.

Italy

Top league: Serie A

Salary: £200,000-a-week

Top rate tax: 46.29%

Salary after tax: £107,420-a-week

While no longer at the height of dominance it enjoyed during the 1990s, the big boys of Italy's Serie A can still attract an excellent calibre of player.

Napoli are looking more and more like the ones to watch, with new manager Rafa Benitez using the £56million generated from the sale of Edinson Cavani to pluck Gonzalo Higuain (pictured) from Real Madrid for £32million.

Its top rate of tax comes in under the 50 per cent mark, comparable to France, England and Germany, though with Serie A clubs being less of a draw in recent years compared to other leagues, there are few players likely to be on wages in excess of £200,000-a-week.